Recast the following budget so it is a better basis of comparison.

Sales in units Cost of Goods Sold Depreciation (straight-line) Direct labor Direct materials. Plant manager's salary Operating Expenses (SG&A) Advertising expense Packaging expense Sales salary expense Sales in units Variable Costs Direct labor Direct materials Packaging expense Fixed Costs Advertising expense Depreciation (straight-line) Plant manager's salary Sales salary expense Budget Actual Variance F/U 1,000 1,250 250 F $5,000 $5,000 $0 $75,000 $81,250 $6,250 U $50,000 $68,750 $18,750 U $40,000 $40,000 $0 $12,000 $10,000 $2,000 F $25,000 $28,125 $3,125 U $40,000 $40,500 $500 U Budget Actual Variance F/U 1,250 1,250 $93,750 $81,250 $12,500 F $62,500 $68,750 $6,250 U $31,250 $28,125 $3,125 F $10,000 $5,000 $40,000 $40,500 L